Commissioner v. Wells’s Empirical Analysis
132 F.2d 405 · 1942
Citation profile
22 federal appellate · 2 district ·
How this case has been cited
Cited by 36 later decisions (2 by the Supreme Court) — most recently January 1995 · most notably Fondren v. Commissioner (1945), United States v. Merrill (1954)
22 federal appellate · 2 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Hormel v. Helvering · United States v. Pelzer · Helvering v. Hutchings · Ryerson v. United States · Helvering v. Richter
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘ * * * the denial of the exemption in the case of gifts of future interests is .dedicated by the apprehended' difficulty, in many instances, of determining the number of eventual ■ donees and the values of their respective gifts.’.””
1 later decision quote this exact passage · from the majoritye.g. Shefner v. Knox“whether vested or contingent, limited to commence in use, possession, or enjoyment at some future date or time.”
1 later decision quote this exact passage · from the majoritye.g. Roy v. Commissioner
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.